Section 6360 Of Article 1. General Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 1.

. Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to bracelets designed to commemorate American prisoners of war, which it distributes, whether or not a contribution is made to such organization, where the profits are used solely and exclusively in furtherance of the purposes of such organization.